Tax evasion

What a strange question! I don't know where it's from but I don't recognise it! If the employee is complicit in assisting the company to evade tax then, yes, I could see the employee as jointly liable But your post doesn't indicate whether or not the employee is assisting in helping THE BUSINESS to evade tax nor does it indicate whether the 'business' is itself a separate legal entity Whatever, the business, not being a company and thus not being a separate legal entity, does not have a separate legal existence ie, the business is not 'a person' in the eyes of the law and thus cannot be held personally liable Your post is unclear / non-specific as to whether this 'business' is or is not a limited liability company If it is, and if the employee is a person with influence, then .... not necessarily is our employee guilty. It all depends on the specific facts Does that help?